The NGO Forum on Cambodia (NGOF) is a membership-based organization which has been in operation since mid of 1980. NGOF works collectively with its members and partners to effectively influence policy processes for the positive change of policy and implementation in order to benefit the poor and vulnerable groups in Cambodia. The NGO Forum exists to coordinate and equip members, networks of
NGOs and other civil society organizations to actively engage in policy dialogue, debate, and advocacy with and for poor and vulnerable people in Cambodia, support the implementation and monitoring of the policies and legal frameworks and strengthen CSOs to become a resilient and sustainable institution.
The scope of the audit
The audit concerns the annual financial statements/annual accounts for the period 2024-01-01 – 2026-12-31 and the project audit for the period from 2023-12-31 to 2025-03-31. The complete Financial Statements/annual accounts of the NGOF must be audited in accordance with the International Standards on Auditing (ISA) and with the terms and conditions in the Agreement between the NGOF’s and Donors.
Examine, assess, and report on compliance with the terms and conditions of the agreement with donors and applicable laws and regulations regarding accounting and taxes.
The auditor shall examine on a test basis that there is supporting documentation related to reported expenditure. The size of the test shall be based on the auditor’s risk analysis. The auditor shall report the identified amount in case there is any missing supporting documentation. If NGOF channels funds to other organizations the auditor shall examine that these audit requirements have been followed in the next step and that there are satisfying routines/resources for acting on received audit reports from these organizations/groups.
Reporting
Independent Auditor’s report: The Audit report shall express an audit opinion on the submitted annual financial statements/annual accounts in accordance with International Standards on Auditing (ISA) and generally accepted auditing standards and Cambodia International Standards on Auditing (CISA). The opinion must express whether the Organization’s Financial Statements are in accordance with their documented accounting records, if they give a true and fair presentation of the organization’s financial result and position and if the financial reporting has been done as per agreement and that contributions from all donors are included in the NGOF’s accounting.
The opinion shall be based on reasonable assurance in relation to the applicable International Standards on Auditing (ISA 200-720). ISA 700 and 805 “Forming an Opinion and Reporting on Financial Statements” shall be used. The audited accounts shall be attached to the Auditor’s report. Management Letter: The Auditor’s reporting shall submit a management letter which reviews the management and the internal control system of the whole organisation and compliance with the Agreement based on the assessment of the risk and materiality done by the Auditor.
Application Information
Qualified and interested firm shall:
- Submit your technical proposal indicating a clear understanding of the assignment, methodology/ approaches, detailed financial proposal, proposed work-plan, list of previous similar assignments.
- Deadline: 15 June 2024
- E-mail: job@ngoforum.org.kh
Moreinfo: https://www.ngoforum.org.kh/employment-ngof/
Please mention "www.Cambodiajobs.Biz" where you saw the ad when you apply!
